Storage Sheds
Pedersen v. Monroe County Board of Assessment Appeals
In this property tax assessment dispute, the Commonwealth Court reversed and remanded the trial court's decision, holding that the evidence failed to demonstrate that a storage shed was attached to the land in a manner sufficient to make it taxable under the law.
John Pedersen appealed a trial court order that affirmed the Monroe County Board of Assessment Appeals' (BAA) determination that his storage shed was taxable under the Consolidated County Assessment Law, 53 Pa.C.S. §§8801-8868. Pedersen argued that his shed was not taxable under §8811 because it was not permanently attached to the land or connected to utilities such as water, gas, electricity, or sewage.
The trial court and appellate courts typically employ an analysis to determine whether chattels or fixtures associated with the land can be assessed as realty when the item in question is not explicitly identified as taxable real estate. However, in this case, §8811(a)(1)(iii) expressly addressed storage sheds as buildings potentially subject to taxation. Thus, the court found that the analysis applied in cases involving undefined items was largely irrelevant. The sole issue here was whether Pedersen's shed was "permanently attached" to the land.
The court noted that while §8811 did not define "attached," its common usage implied more than mere placement on the ground or reliance on weight for stability. Instead, it required a substantial connection, such as fastening or affixing the structure to the land.
Although evidence indicated that Pedersen intended for the shed to remain in place indefinitely, the record did not establish that it was sufficiently attached to the land to meet the statutory requirements for assessment. Consequently, the court reversed the trial court's ruling and remanded the case.
Anecdotal evidence indicates that the new assessments are improperly considering storage sheds/non-permanent structures. As of January 19, 2025, we have a pending RTK request to confirm this information.
Source: https://caselaw.findlaw.com/court/pa-commonwealth-court/1654757.html